https://www.taxtmi.com/caselaws?id=19339 Prosecution under the Income-tax Act for false returns and wilful tax evasion is not automatically barred because the assessment order is later partially modified in appeal or remanded; the criminal complaint may still proceed where the tax proceedings do not completely exonerate the assessee. For directors, vicarious criminal liability under section 278B arises only if the complaint specifically pleads that they were in charge of and responsible for the company's business at the relevant time, or that consent, connivance or neglect is shown. In the absence of that foundational averment, the prosecution against the directors cannot be sustained, though the complaint may continue against the company. en-us Fri, 17 Feb 1995 00:00:00 +0530 Thu, 05 Nov 2009 15:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19339 Prosecution under the Income-tax Act for false returns and wilful tax evasion is not automatically barred because the assessment order is later partially modified in appeal or remanded; the criminal complaint may still proceed where the tax proceedings do not completely exonerate the assessee. For directors, vicarious criminal liability under section 278B arises only if the complaint specifically pleads that they were in charge of and responsible for the company's business at the relevant time, or that consent, connivance or neglect is shown. In the absence of that foundational averment, the prosecution against the directors cannot be sustained, though the complaint may continue against the company. Case-Laws Income Tax Fri, 17 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19339